18% GST Goods - HSN 4820 to 6801
Updated as on 1 September 2026
Updated reference list of goods attracting 18% GST within HSN 4820 to 6801, including paper goods, printed matter, selected textile articles, packing bags, footwear, headgear, artificial flowers, wigs and natural-stone products.
Current framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate). Schedule II prescribes 18% IGST; intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST. The 2026 rate amendment aligning tariff references with the Finance Act, 2026 has also been considered.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This statutory effective date is retained. The webpage update date is 1 September 2026.
Contents
Current 18% GST Rate List - HSN 4820 to 6801
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 4820 | Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles; blotting-pads, binders, folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; and book covers of paper or paperboard [other than notebooks and exercise books] | 9% | 9% | 18% |
| 4821 | Paper or paperboard labels of all kinds, whether or not printed | 9% | 9% | 18% |
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened | 9% | 9% | 18% |
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites and paper-mache articles] | 9% | 9% | 18% |
| 4906 00 00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 9% | 9% | 18% |
| 4907 | Unused postage, revenue or similar stamps of current or new issue having a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips]; cheques, loose or in book form | 9% | 9% | 18% |
| 4908 | Transfers (decalcomanias) | 9% | 9% | 18% |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 9% | 9% | 18% |
| 4910 | Calendars of any kind, printed, including calendar blocks | 9% | 9% | 18% |
| 4911 | Other printed matter, including printed pictures and photographs, trade advertising material, commercial catalogues, posters, printed inlay cards and computer-reproduced plans and drawings | 9% | 9% | 18% |
| 5601 22 00 | Cigarette filter rods | 9% | 9% | 18% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹2,500 per piece | 9% | 9% | 18% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹2,500 per piece | 9% | 9% | 18% |
| 63 [other than 6309] | Other made-up textile articles and sets of sale value exceeding ₹2,500 per piece [other than worn clothing and other worn articles; rags] | 9% | 9% | 18% |
| 3923 or 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing goods | 9% | 9% | 18% |
| 6305 32 00 | Flexible intermediate bulk containers | 9% | 9% | 18% |
| 6401 | Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | 9% | 9% | 18% |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | 9% | 9% | 18% |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 9% | 9% | 18% |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 9% | 9% | 18% |
| 6405 | Other footwear | 9% | 9% | 18% |
| 6406 | Parts of footwear, including uppers whether or not attached to soles other than outer soles; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | 9% | 9% | 18% |
| 6501 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps] | 9% | 9% | 18% |
| 6502 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed | 9% | 9% | 18% |
| 6504 00 00 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed | 9% | 9% | 18% |
| 6505 | Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece, whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | 9% | 9% | 18% |
| 6506 | Other headgear, whether or not lined or trimmed | 9% | 9% | 18% |
| 6507 | Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear | 9% | 9% | 18% |
| 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit | 9% | 9% | 18% |
| 6703 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 9% | 9% | 18% |
| 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or textile materials; articles of human hair not elsewhere specified or included | 9% | 9% | 18% |
| 6801 | Setts, curbstones and flagstones, of natural stone (except slate) | 9% | 9% | 18% |
Important 5% Entries Within This Range
Several goods appearing in the older 18% list are now specifically covered by the 5% Schedule. These should not be treated as 18% merely because they fall within the same chapter or a broader heading.
| HSN / Heading | Description | Current GST |
|---|---|---|
| 4820 | Notebooks and exercise books | 5% |
| 4823 | Paper pulp moulded trays; Braille paper; kites; paper-mache articles | 5% |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 5% |
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale | 5% |
| 5402, 5403, 5404, 5405, 5406 | All goods including synthetic or artificial filament yarns | 5% |
| 5407, 5408 | Woven fabrics of man-made textile materials | 5% |
| 5501, 5502 | Synthetic or artificial filament tow | 5% |
| 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres | 5% |
| 5505 | Waste of man-made fibres | 5% |
| 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale | 5% |
| 5509, 5510, 5511 | Yarn of man-made staple fibres | 5% |
| 5512 to 5516 | Woven fabrics of man-made staple fibres | 5% |
| 5601 | Wadding of textile materials and articles thereof, including absorbent cotton wool, except cigarette filter rods | 5% |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated | 5% |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 5% |
| 5604 | Rubber thread and cord, textile covered; textile yarn and strip impregnated, coated, covered or sheathed with rubber or plastics | 5% |
| 5605 | Metallised yarn, including specified zari thread/yarn | 5% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ₹2,500 per piece | 5% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹2,500 per piece | 5% |
| 63 [other than 6305 32 00, 6305 33 00, 6309] | Other made-up textile articles and sets of sale value not exceeding ₹2,500 per piece | 5% |
| 6309 or 6310 | Worn clothing and other worn articles; rags | 5% |
| 64 | Footwear of sale value not exceeding ₹2,500 per pair | 5% |
| 6501 | Textile caps | 5% |
| 6505 | Hats knitted/crocheted or made up from lace or other textile fabrics | 5% |
| 6601 | Umbrellas and sun umbrellas, including walking-stick umbrellas, garden umbrellas and similar umbrellas | 5% |
| 6602 | Whips, riding-crops and the like | 5% |
| 6602 00 00 | Walking-sticks, including seat sticks | 5% |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 5% |
| 6701 | Skins and other parts of birds with feathers or down; feathers, parts of feathers, down and articles thereof, subject to the stated exclusions | 5% |
Important Classification Notes
Man-made textile fibres and yarns: headings 5401 to 5408, 5501 to 5516 and several headings under 5601 to 5605 are now generally in the 5% Schedule. Cigarette filter rods under tariff item 5601 22 00 remain specifically covered at 18%.
Apparel and footwear: apparel under Chapters 61 and 62 and specified made-up textile articles under Chapter 63 are generally 5% up to the ₹2,500 sale-value threshold and 18% above that threshold. Footwear under Chapter 64 is specifically covered at 5% when the sale value does not exceed ₹2,500 per pair; the applicable description and value condition should be checked before applying 18%.
Headgear: textile caps under 6501 and specified hats under 6505 have a specific 5% entry. Other goods under the corresponding 18% descriptions remain subject to Schedule II.
Official GST Verification
Always verify the precise tariff item, description, value condition, exclusions and any later amendment or exemption before invoicing or filing returns.